The law relating to assessment of search & seizure cases is a confusing maze of complicated statutory provisions and conflicting judgements. The author, a former Vice-President of the Tribunal, uses his mastery over the subject to explain the law in his usual lucid style
No practitioner can afford to be unaware of latest judgements & whether experts view the judgement as being right or wrong. Towards that end, the author has agreed to take time out of his busy schedule to make an analysis of landmark judgements every quarter. In the third part, the author has identified six landmark judgements analyzed them with a critical eye and identified their strengths & shortcomings.
The author, using his vast experience as Lawyer & Judge, has not only meticulously & critically examined the provisions of the Direct Tax Code Bill relating to charities and identified several anomalies and loopholes therein, but also made several valuable suggestions on how the law should be amended to make it just & effective